Also in the first move, when Scott is first touring the North Pole he picks up a tool belt and holds it to his waist.
In the first film, when Scott reluctantly agrees to put on Santa's clothes, there's a Stealth Pun where he says the name of his character's last name on Home Improvement:
Scott: Well I hope you're happy, Comet. I hope you're happy. But most importantly, I hope the guy that lives here IS A TAILOR!
Executive Meddling: A scene ended up deleted in the DVD releases because of complaints from one of the parents of the children who watched the film, tried to dial the number that Scott Calvin sarcastically gave (1-800-SPANK-ME), and discovered that it was a number for a real phone sex hotline.
Network to the Rescue: After Disney executives saw the final cut of the movie, they moved the project from their Hollywood Pictures imprint to Disney proper, giving it a huge promotional boost. The move paid off as the movie was a big-time smash hit.